fully diluted earnings per share

简明释义

全面摊薄每股收益

英英释义

例句

1.The fully diluted earnings per share 摊薄后每股收益 for the last fiscal year was reported at $2.50.

上一财政年度的摊薄后每股收益报告为2.50美元。

2.A higher fully diluted earnings per share 摊薄后每股收益 suggests that the company is generating more profit per share.

更高的摊薄后每股收益表明公司每股产生的利润更多。

3.Investors often look at the fully diluted earnings per share 摊薄后每股收益 to assess the potential impact of stock options.

投资者通常查看摊薄后每股收益以评估股票期权的潜在影响。

4.The company's fully diluted earnings per share 摊薄后每股收益 increased significantly this quarter, indicating strong performance.

该公司的摊薄后每股收益在本季度显著增长，表明业绩强劲。

5.When calculating the fully diluted earnings per share 摊薄后每股收益, all convertible securities are taken into account.

在计算摊薄后每股收益时，所有可转换证券都会被考虑在内。

作文

Understanding financial metrics is crucial for investors and stakeholders in making informed decisions about companies. One important metric that often comes into play is fully diluted earnings per share. This term refers to the earnings per share (EPS) of a company when all potential dilutive securities are considered. Dilutive securities include stock options, convertible bonds, and other financial instruments that can be converted into shares of stock. The fully diluted earnings per share provides a more comprehensive view of a company's profitability by accounting for these potential shares that could be issued in the future.When a company issues stock options or convertible securities, it creates the potential for existing shareholders' ownership to be diluted. This means that if all these options were exercised or converted into shares, the total number of shares outstanding would increase, thereby reducing the earnings attributed to each share. Therefore, the fully diluted earnings per share gives investors a clearer picture of what their earnings might look like if all potential shares were to be issued. For example, consider a company that has net income of $1 million and 1 million shares outstanding. Its basic EPS would be $1.00. However, if the company also has 200,000 stock options outstanding, the fully diluted earnings per share would take into account the additional shares that could be created if those options were exercised. This calculation would involve adding the potential shares from the options to the total shares outstanding, resulting in 1.2 million shares. Consequently, the fully diluted earnings per share would drop to approximately $0.83 per share.Investors should pay close attention to the difference between basic EPS and fully diluted earnings per share. A significant discrepancy may indicate that a company is relying heavily on dilutive securities to raise capital, which could be a red flag. On the other hand, a small difference may suggest that the company has a manageable level of potential dilution.Additionally, the fully diluted earnings per share can influence a company's stock price. If investors perceive that a company has a high potential for dilution, they may be less willing to invest, leading to a decrease in the stock price. Conversely, if a company can maintain a strong fully diluted earnings per share, it may attract more investors, boosting its stock price.In conclusion, understanding fully diluted earnings per share is essential for evaluating a company's financial health and potential risks associated with share dilution. By considering this metric, investors can make more informed decisions and better assess the true value of a company. As businesses continue to utilize various financing methods, keeping an eye on fully diluted earnings per share will remain vital in the investment landscape.

理解财务指标对于投资者和利益相关者在做出关于公司的明智决策时至关重要。一个常常被提及的重要指标是完全稀释每股收益。这个术语指的是当考虑所有潜在的稀释证券时公司的每股收益（EPS）。稀释证券包括股票期权、可转换债券以及其他可以转换为股票的金融工具。完全稀释每股收益通过考虑这些未来可能发行的股份，提供了公司盈利能力的更全面视角。当一家公司发行股票期权或可转换证券时，会造成现有股东的所有权被稀释。这意味着如果所有这些期权被行使或转换为股票，流通在外的总股份数量将增加，从而减少每股所归属的收益。因此，完全稀释每股收益为投资者提供了清晰的图景，显示如果所有潜在股份被发行，他们的收益可能会是什么样子。例如，考虑一家拥有100万美元净收入和100万股流通股的公司。它的基本每股收益将是1.00美元。然而，如果该公司还有20万股期权流通，那么完全稀释每股收益将考虑到如果这些期权被行使可能产生的额外股份。这个计算将涉及将期权的潜在股份添加到流通在外的总股份中，结果是120万股。因此，完全稀释每股收益将降至每股约0.83美元。投资者应该密切关注基本每股收益与完全稀释每股收益之间的差异。显著的差异可能表明公司在依赖稀释证券筹集资金，这可能是一个警示信号。另一方面，较小的差异可能表明公司潜在的稀释水平可控。此外，完全稀释每股收益还可以影响公司的股价。如果投资者认为一家公司存在较高的稀释潜力，他们可能不太愿意投资，从而导致股价下跌。相反，如果一家公司能够维持强劲的完全稀释每股收益，可能会吸引更多投资者，推动其股价上涨。总之，理解完全稀释每股收益对于评估公司的财务健康状况和与股份稀释相关的潜在风险至关重要。通过考虑这一指标，投资者可以做出更明智的决策，更好地评估公司的真实价值。随着企业继续利用各种融资方式，关注完全稀释每股收益在投资领域仍将是至关重要的。